100 per cent. deduction for contributions made to Andhra Pradesh C. Ms. Cyclone Relief Fund--Deduction to be granted at the time of calculating tax for the purpose of TDS - Income Tax - 752/1997

100 per cent. deduction for contributions made to Andhra Pradesh C. Ms. Cyclone Relief Fund--Deduction to be granted at the time of calculating tax for the purpose of TDS Circular 752 Dated 26/3/1997 Under the provisions of section 80G of the Income-tax Act, 1961, contributions made to the Andhra Pradesh C. Ms. Cyclone Relief Fund have been made fully exempt from tax, and can hence be taken as a deduction from total income. The Board is of the view that the said deduction can be made from total income while computing the tax to be deducted at source. (Sd.) Smita Jhingran, Under Secretary to the Government of India. [F. No. 275/31/97-IT(B)]